Climate and sustainability also remains a key factor influencing the tax landscape. Businesses say that taxes with the broadest incidence – on energy consumption and on carbon – have the greatest impact on their operations.

14%

44%

40%

2%

Taxes/levies on resources

22%

43%

33%

2%

Carbon taxes

17%

46%

33%

4%

Taxes on use of transportation

45%

32%

22%

2%

Taxes on waste/pollution

27%

44%

27%

2%

No impact

Minor impact

Moderate impact

Significant impact

Taxes on energy consumption

14%

44%

40%

2%

Taxes/levies on resources

22%

43%

33%

2%

Carbon taxes

17%

46%

33%

4%

Taxes on use of transportation

45%

32%

22%

2%

Taxes on waste/pollution

27%

44%

27%

2%

Significant impact

No impact

Minor impact

Moderate impact

Taxes on energy consumption

14%

44%

40%

2%

Taxes/levies on resources

22%

43%

33%

2%

Carbon taxes

17%

46%

33%

4%

Taxes on use of transportation

45%

32%

22%

2%

Taxes on waste/pollution

27%

44%

27%

2%

Significant impact

No impact

Minor impact

Moderate impact

Taxes on energy consumption

14%

44%

40%

2%

Taxes/levies on resources

22%

43%

33%

2%

Carbon taxes

17%

46%

33%

4%

Taxes on use of transportation

45%

32%

22%

2%

Taxes on waste/pollution

27%

44%

27%

2%